Contemporary Issues in Sustainability Accounting, Assurance and Reporting - 9781780520209

Jones (U. of Sydney, Australia) and Ratnatunga (U. of South Australia, Australia) present ten papers that examine diverse topics, themes, and methodologies in the contemporary field of sustainability reporting and practice. The dominant theme of the volume, they write, is to reveal how sustainability information is actually used, interpreted, and processed by internal managers and external investors; to understand factors which can lead to improved sustainability reporting and assurance in practice; and how to effectively evaluate the quality of corporate financial reporting that includes sustainability disclosures. Specific topics include the value relevance of sustainability information, the methodology and performance of socially responsible investment funds, the regulatory environment for sustainability reporting, accounting challenges of emission trading schemes, and audit and assurance of sustainability information. Distributed in North America by Turpin Distribution. Annotation ©2012 Book News, Inc., Portland, OR (booknews.com)